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PeerBasis
Compensation Comparability Determination

Central Plumbing & Heating Inc

Executive Director / CEO

EIN 202075025
MT · NTEE Y43
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alecia Malek, Executive Director / CEO ($44,781) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Alecia Malek — reported title “PLAN ADMINISTRATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$814 total compensation of comparable organizations → $92,699 $44,781
$1,24210th
$5,46525th
$27,445Median
$53,03175th
$75,22390th
$44,781This org · 70th
p10$1,242
p25$5,465
p50$27,445
p75$53,031
p90$75,223
$44,781

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to MT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $10,817 2024
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $80,942 2023
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $57,646 2023
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $79,617 2024
Rockford Police Relief Association IL$261,632 President $1,010 $895 2024
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,328 2023
Police Officers Association Of MI$333,252 President $45,930 $42,718 2024
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $54,316 2024
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $814 2024
Public Service Health Club TX$237,782 Treasurer $5,905 $5,480 2023
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $24,129 2024
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $53,900 2024
Catskill Teachers Association NY$223,625 President $1,500 $1,221 2024
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $26,625 2024
The Miaamsaa Voluntary Beneficiary Association Trust MA$217,784 Trustee $39,046 $32,550 2023
District 6 Health Plan NY$367,523 Indep Fiduciary $5,550 $4,519 2024
Wcribma - Veba MA$209,745 Trustee $114,482 $92,699 2024
Southern Connecticut District Roofers CT$202,988 Trustee $46,211 $40,195 2023
Boces Teacher Association Benefit Trust NY$384,227 Chairperson $6,500 $5,449 2023
Naval Academy Athletic Association MD$385,774 Naaa President $61,918 $52,162 2024
Udw Afscme Local 3930 Sutter County CA$402,018 Trustee $55,936 $43,523 2024
Ufcw Vacation Compensation Trust CA$421,591 Trustee $26,876 $21,529 2023
College Foundation Voluntary Employee Beneficiary Association NC$426,343 Trustee $28,632 $27,445 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to MT cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default70th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted91st

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Alecia Malek) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 23 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,781 is reasonable (approximately the 70th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.